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Pillar Two

Turn Pillar Two into trustful compliance with our tech-enabled approach

Pillar Two implementation brings complex challenges for multinational groups with consolidated revenue over €750 million. The Pillar Two’s 15% global minimum tax requires you to adapt your systems, technology, processes, governance and control to meet evolving data and compliance requirements. Done right, this creates opportunities for future growth.

Our end-to-end tech-enabled approach through Sightline, driven by the Pillar Two Engine, helps you quickly calculate the Pillar Two impact and meet your compliance obligations. With our global network of international tax specialists, we tackle complexity together. We help deliver value across the full compliance lifecycle: initial assessment through to compliance and reporting.

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    Video 23/07/24

    PwC’s Pillar Two Engine, powered by Beacon

    How we can help 

    Data strategy

    Identifying the data requirements and developing a comprehensive data strategy are your first steps in preparation for Pillar Two. You’re managing multiple data sources across diverse stakeholders—and that makes collection and synthesisation complex. Early cross-functional engagement cuts through this complexity: it helps you get the right data and helps your system owners understand what Pillar Two demands. We help you build a data strategy rooted in systems and processes that streamline reporting and compliance.

    Our Pillar Two Data Input Catalogue (PDF) (file size: 4.8 MB) acts as the foundation to develop an extensive data strategy, assess operational preparedness and determine your calculation approach. This crucial tool outlines the comprehensive data requirements for Pillar Two and serves to identify and map the data you need for calculation and compliance obligations. The dynamic, globally governed catalogue covers all necessary data for the qualified domestic minimum top-up taxes (QDMTTs), the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR). It includes essential information for forms as they become available.

    The Data Input Catalogue powers our Sightline questionnaire—designed to streamline your data-collection process. It narrows down the scope of relevant data for Pillar Two reporting and compliance. It captures entity-level data that is not centrally available. The information gathered by the Sightline questionnaire feeds our Pillar Two Engine, which performs your Pillar Two calculations.

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    Contact us

    Doug McHoney

    Doug McHoney

    International Tax Services and Pillar Two Global Leader, PwC US

    Jonathan Howe

    Jonathan Howe

    Connected Tax Compliance Leader, Tax and Legal Services, PwC United Kingdom

    Tel: +44 (0) 7970 474343

    William Morris

    William Morris

    Global Tax Policy Leader, PwC US

    Anthony Sciarra

    Anthony Sciarra

    Pillar Two Data Strategy Global Leader, PwC US

    Michael Olecki

    Michael Olecki

    International Tax Services Global Technology Leader, Partner, PwC US

    Erin Callanan

    Erin Callanan

    Partner - Tax Reporting & Strategy, PwC US

    Matt Ryan

    Matt Ryan

    Partner, Tax, PwC United Kingdom

    Tel: +44 (0)7718 981211

    Shintaro Yamaguchi

    Shintaro Yamaguchi

    Partner, PwC Tax Japan

    Jesse Kavanagh

    Jesse Kavanagh

    International Tax and Tax Reporting and Strategy partner, PwC China